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All Journal Jurnal Ilmiah Poli Rekayasa Rekayasa Mesin INVOTEK: Jurnal Inovasi Vokasional dan Teknologi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Serambi Engineering JURNAL PENDIDIKAN TAMBUSAI Ensiklopedia of Journal Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Journal of Institution And Sharia Finance Jurnal Teknik Mesin JRTI (Jurnal Riset Tindakan Indonesia) ULIN: Jurnal Hutan Tropis Jurnal Agroplasma Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Tangible Journal Unri Conference Series: Community Engagement Jurnal Mesin Nusantara Daengku: Journal of Humanities and Social Sciences Innovation Media Perspektif Journal of Education Research PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Indonesian Community Journal Jurnal Al Ulum: LPPM Universitas Al Washliyah Medan METAL : Jurnal Sistem Mekanik dan Termal Dulang: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMU MANAJEMEN SABURAI (JIMS) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Training and Community Service Adpertisi Journal Liaison Academia and Society Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) Geographica: Science and Education Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal of Innovative and Creativity Jurnal Sipakatau Seroja Husada: Jurnal Kesehatan Masyarakat Jurnal Polimesin IJIMCE : International Journal of Innovation in Mechanical Construction and Energy Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Pemikiran dan Pengembangan Pembelajaran JAPEPAM, Jurnal Pengabdian kepada Masyarakat Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Adriansyah Adriansyah
Teknik Mesin, Politeknik Negeri Padang
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Bridging the Audit Expectation Gap: A Systematic Review of Stakeholder Perspectives and Reform Initiatives Andi Nurrahma Gaffar; Adriansyah, Adriansyah; Yulia Yunita Yusuf; Suhartono
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8335

Abstract

This study systematically reviews the phenomenon of the Audit Expectation Gap (AEG), which reflects the disparity between what the public expects from auditors and what auditors are professionally required to deliver. Using a Systematic Literature Review (SLR) based on PRISMA 2020, thirty-five peer-reviewed articles published between 2010 and 2025 were analyzed across various countries and stakeholder perspectives. The findings reveal that AEG is a multidimensional issue shaped by technical, social, and communicative factors. Five dominant determinants were identified: auditor competence, professional independence, regulatory complexity, communication transparency, and public literacy. Although reforms such as Key Audit Matters (ISA 701), EU Directive 2014/56/EU, and the establishment of Public Oversight Boards have enhanced institutional credibility, they have not fully closed the trust gap between auditors and society. The study highlights the critical role of audit education and stakeholder literacy in reducing cognitive and social gaps, while recommending a shift toward a communication-based expectation model integrating digital audit ethics and trust-building mechanisms.
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Azis, Fajriani; Adriansyah, Adriansyah; Hartinah H, Dwi Ayu Siti; Hastharita, Rafiqa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 3 Issue 1 December 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2542

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Pemberdayaan Masyarakat Peternak di Desa Mappatoba melalui Inovasi Pakan Fermentasi Rumput Gajah untuk Menunjang Kesehatan Ternak Sapi Jusfita, Jusfita; Adriansyah, Adriansyah; Natalya, Nita; Pasira, Ira; Syam , Nova Astuty; Firman, Muh. Fikri; Rizaldy, Rizaldy
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8072

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Mappatoba, kecamatan salomekko, Kabupaten Bone, dengan tujuan memberdayakan peternak melalui inovasi pakan fermentasi berbasis rumput gajah (Pennisetum purpureum). Permasalahan utama yang dihadapi peternak adalah keterbatasan pakan hijauan pada musim kemarau, yang berdampak pada kesehatan dan produktivitas sapi. Metode yang digunakan adalah pendekatan Partisipatory Rural Appraisal (PRA) dengan tahapan penyuluhan, pelatihan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman peternak mengenai pakan fermentasi, baik dari aspek pengetahuan maupun keterampilan teknis. Seluruh peserta mampu memahami proses pembuatan, penggunaan, serta manfaat pakan fermentasi terhadap kesehatan ternak. Dengan demikian, program ini efektif meningkatkan kemandirian peternak dalam penyediaan pakan alternatif yang berkelanjutan.
Co-Authors -, Nasrullah - Abbas, Muhammad Rabiu Abdilla, Abdilla Abdul Halim Achmad Ridha Adevi, Isye Rahayu Afrizul Evendi Alimuddin Alimuddin Ambiyar, Ambiyar Anas, Agung Muliaman Andi Faisal, Andi Andi Irfan, Andi Andi Nurrahma Gaffar Angelia, Nike Aninda, Aninda Anisa Anisa Anisatun Humayrah Rais Aprilman, Devia ARDIANSYAH ARDIANSYAH Arie Kartika, Arie Arjuna, Arjuna Arwizet Arwizet, Arwizet Asmar Asmar, Asmar Azis, Fajriani Baso Cante Br. Ginting S, Chris Dayanti Brian, Brian Candra Mayana, Hendri Chandradewana Boer Charlina, Charlina Chatarina Umbul Wahyuni Dammar, Tria Haryuni Darman Dapersal Dinar Dayanti Br Ginting, Chris Dedi Erawadi Denny, Recka Deprian, Ivmal Desmarita Leni Deviya Aprilman Diani, Diani Dini Mufriah Eko Hariyadi Eko Saputro Eltias, Yumna Elvis Adril Ernawati , Ernawati Fadly, Ftrya L Fahri Reza Fajri Arsyah, Ahmad Hasnul Fajri, Ahmad Hasnul Fardinal Fardinal Femi Earnestly Firman, Muh. Fikri Fitrianti Fitrianti, Fitrianti Fuad Fuad Gaffar, Andi Nurrahma Gusriani, Yunda Hadi, Arief Rachman Hajar, Abdul Hakim, Mukti Haris Haris Haris Haris, Haris Hartinah H, Dwi Ayu Siti Hasan Basri Hasanudin Hasanudin Hasisa Haruna Hastharita, Rafiqa Hawari, Abdullah Helga Yermadona Hendra Hendra Herlambang, Heru Hidayat, Muhamad Fikri Huda, Asrul Humairah Rais, Anisatun Ibnul Nanda Rianza Jana Hafiza Jumyetti Jumyetti Junaidi - - Jusfita, Jusfita Kamil, Muhammad Aslam Lisdayani Lisdayani, Lisdayani Magdalena Magdalena Mangkona Mangkona Manuhutu, Tirza MGB, A. ilmadana Misdawati, Misdawati Muchlisinalahuddin Muh Anhar Muhammad Syaifudin Mukhayar, Riki Musaddiq Rahman, Ahmad Nasiruddin Mushoddiq Rahman, Ahmad Nashiruddin Muttaqin, Alif Hilman Nandi Pinto Nasirwan Nasirwan Natalya, Nita Nofriadi Nofriadi Nofriyanti, Elsa Nusyirwan Nusyirwan Parinduri, Nurul Azizi Parinduri, Ramadha Yanti Pasira, Ira Pasulu, Milka Paulus Matius PURWANTI, EMI Rama, Hilfama Ramlah Ramlah Ramza, Robi Razali, Muhammad Riezky Idvi Alfitra Rina Rina Rivanol Chadry Rizaldy, Rizaldy Robby Novrizal Rustam Rustam Ruzita Sumiati Said Fahmi Samah, Eri Sharma, Jai Kumar Simanjuntak, Destrina Grace Sirmas Munte Sitepu, Elizabeth Situmeang, Mahyudin Situmorang, Mananda Sriyanto, Darmawan Suba, Rachmat B Sudane, I Wayan Suhartono SULISTIA, SULISTIA Suryanto, Dasep Suryanto Susanto, Rinaldo suswati suswati Syahriyal, Syahriyal Syam , Nova Astuty Tomsio, Ismail Tri Artono Trisnowati Josiah Tulim, Anto Veny Selviyanty Wahmin Rais Windarsari, Wiwin Riski Yanthi, Erlina Yuli Yudi Sukmono, Yudi Yuli Yetri Yulia Yunita Yusuf Yunita Yusuf, Yulia Yusneti, Yusneti Yusri Mura Yusuf, Yulia Yunita Zaimar, Fina Ruzika